Kenya | |||||
BTB Insurance Brokers Limitedvs Commissioner of Domestic taxes |
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id : 4-0  cat : Tax Appeals Tribunal (TAT)   | |||||
The Issue is whether an intermediary or agent registered under the Insurance Act is subject to excise tax on brokerage commissions earned, under Customs and Excise Act as read together with the amendment in Finance Act number 38 of 2013. |
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Asked by : Admin
DOF : 2015 ![]() |
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SubmissionsPDF |
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I) That the Respondent's demand for additional taxes and the confirmation of the assessment dated 7th, September 2015 be struck out in its entirety. ii) The Respondent's Actions be declared arbitrary, unreasonable, unfair and to the provisions of law The Respondent’s actions be declared ultra vires and contrary to the fair administration of justice to the tax payer. |
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Ruling |
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The Tribunal holds that the Appellants Claim cannot succeed in light of the amended law and proceeds to dismiss the Appeal. |
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posted by : Admin
DOR : 14/11/2016 ![]() |
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